Bert and Barbara Longfelt support in nursing homes both Brt's parents and Barbara's parents. Bert's parents and 68 years of age respectively and have no income except for the $3,600 in Social Security they receive annually. Barbara's parents, both 72 years of age, have the following sources of income:

Social Security	$9,800
Interest income (Joint ownership)	$2,600
Dividend Income	$900

Bert's annual salary is $45,000 and his wife's annual salary is $55,000.

They have 2 small children who live at home. Also, they own an apartment house from which they derive $6,000 net rental income. 2 items from their rental property confused them so they did not include them in their rental income:

Security deposists received and to be used against final month's rent	$500
Two tenants paid rent in advance in December 2015. The rent was due Jan. 1. 2016	$600

Barbara owned stock prior to her marriage to Bert and received the following cash dividends:

General Corp. nonqualified common stock dividend ( U.S corporation )	$300
Live Forever Life Insurance Co. (dividends on life insurance policy)	$100

Bert and Barbara have several sources of interest income:

Interest income from saving accout	$850
Interest income from State of Tennessee Highway Bonds	$400

Barbara entered the local area bake-off, won first place for her cherry pie, and received a $1,000 cash prize.

Bert, who is an accountant, made an arrangenment with Harold dentist. Bert would do Harold's tax work if Harold would take care of Bert and his family's dentall work. During the year, Bert estimated that the value of his services to Harold was $500 and that Harold gave Bert and his family $600 worth if dental services. In December, Bert did a consulting assignment on a weekend and received $600. No Social Security or taxes were withheld.

During the year, they had $15,000 withheld for federal taxes.

During 2015, Bert and Barbara have $14,000 of itemized deductions. Compute Bert and Barbara's net tax due, includin self-employment tax. Assume dividends are taxed at ordinary rates.